Where the works set out in plan for reclamation of any drainage district organized under this Part is found insufficient to reclaim in whole or in part any or all of the land and other property of the district, the board of commissioners may formulate new or amended plans containing new ditches, levees or other works, or providing for the enlargement of existing ditches, levees, or other works.  The additional assessments may be made in conformity with the provisions of La. Rev. Stat. 38:1623 and subsequent sections of this Part and in proportion to the increased benefits accruing to the lands and other property because of the additional works.  If it should be found at any time that the amount of total tax levied under the provisions of La. Rev. Stat. 38:1631 is insufficient to pay the cost of works set out in plan for reclamation or additional work done under the provisions of this Section, the board of commissioners may make an additional levy to provide funds to complete the work, provided the total of all levies of the tax does not exceed the total amount of benefits assessed.